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Armonizacion fiscal del IVA entre paises de diferente tamano

  • Gustavo Cabrera Gonzalez


    (Universidad de Guadalajara)

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    Este trabajo pretende demostrar que una politica de armonizacion fiscal del impuesto al valor agregado (iva) entre dos economias de diferente tamano que comercian con bienes y servicios en un mercado oligopolico, representa una mejora potencial del bienestar en el sentido de Pareto. Lo anterior se fundamenta en el hecho de que dos paises que tienen diferentes tasas de iva y que comercian libremente entre ellos, podrian utilizar la politica fiscal de manera estrategica para mejorar dicho bienestar individual. Sin embargo, este trabajo demuestra que una politica cooperativa de armonizacion fiscal trae consigo una mejora en el bienestar colectivo.

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    Article provided by Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia. in its journal EconoQuantum, Revista de Economia y Negocios.

    Volume (Year): 2 (2005)
    Issue (Month): 1 (Julio - Diciembre)
    Pages: 37-62

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    Handle: RePEc:qua:journl:v:2:y:2005:i:1:p:37-62
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